Section 0020-03-.10 - CONFIDENTIAL CLIENT INFORMATION(1) A licensee shall not disclose any confidential client information without the specific consent of the client.(2) This rule shall not be construed to:(a) Relieve a licensee of his or her professional obligations under Rules 0020-03-.08 and 0020-03-.09;(b) Affect in any way the licensee's obligation to comply with a validly issued and enforceable subpoena or summons;(c) Prohibit review of a licensee's professional practice by the AICPA, a state CPA society or state PA association, or the Board;(d) Preclude a licensee from initiating a complaint with or responding to any inquiry made by a recognized investigative or disciplinary body;(e) Prohibit a licensee from utilizing any such relevant information in the defense of a claim or reasonably anticipated claim against the licensee; or(f) Restrict the exchange of information with a recognized investigative or disciplinary body.(3) Licensees of a recognized investigative or disciplinary body and professional practice reviewers shall not use to their own advantage or disclose any licensee's confidential client information that comes to their attention in carrying out their official responsibilities.Tenn. Comp. R. & Regs. 0020-03-.10
Original rule filed June 9, 1981; effective August 18, 1981. Amendment filed February 18, 1993; effective April 3, 1993. Repeal and new rule filed June 10, 1999; effective August 24, 1999.Authority: T.C.A. §§ 62-1-105;62-1-111 and 62-1-116.